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Price Using the numbers given above in the example(passive) Caused bySales Variance
a difference between the budgeted sales price and the actual sales price(passive) is caused byA sales price variance
two changes which may occur when comparing budgeted sales with actual sales : ( i(passive) are basically caused bySales variances
OOS(passive) caused bysales variances
the failure of the competitor ( planning variance ) from the variance as a result of efficient or inefficient selling(passive) caused bythe sales quantity variance
the market conditionscreatesales variability
Conversely , a new or especially effective marketing program may outperform budgeted expectationscausinga sales variance
the following : Decline in demand side factors where demand is the limiting factor such as by(passive) may be caused byAdverse sales quantity variance
corporate strategy(passive) can be caused byA sales variance
Volume(passive) Caused bySales Variance
Mix(passive) Caused bySales Variance
so lely by the difference in actual and budgeted selling pricecausedso lely by the difference in actual and budgeted selling price
from the differences between budgeted and actual selling prices , volumes or a combination of the tworesultsfrom the differences between budgeted and actual selling prices , volumes or a combination of the two
alsomay ... causealso
Reduction of beer share in excise revenue on domestic production of drinks in January - February 2012(passive) could have been caused byReduction of beer share in excise revenue on domestic production of drinks in January - February 2012
due to the change in the number of actual sales quantity of the product as compared to the budgeted quantityresultsdue to the change in the number of actual sales quantity of the product as compared to the budgeted quantity
senior leaders to become too focused on weekly compshas causedsenior leaders to become too focused on weekly comps
dividend policy importance of capital budgeting in financial managementinfluencedividend policy importance of capital budgeting in financial management
to the problem ofleadingto the problem of